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A history of the tax package: The principles and issues underlying the community approach

Philippe Cattoir

No 10, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: This article presents an overview of the EU Tax Package, comprising the Code of Conduct for business taxation, the Directive on taxation of savings income and the Directive on taxation of interest and royalty payments. Its main objective is to offer a comprehensive view of the negotiation process, and a broad overview of the content of the package, as well as pending policy issues. This then allows drawing a number of lessons concerning the approach followed and the outlook for future European initiatives on direct taxation.

Keywords: European Union; EU tax policy; EU tax package; savings directive; code of conduct for business taxation; Taxation Policy (search for similar items in EconPapers)
JEL-codes: H30 (search for similar items in EconPapers)
Pages: 30 pages
Date: 2006-12, Revised 2006-12
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https://ec.europa.eu/taxation_customs/sites/taxati ... er_10_history_en.pdf final version, 2006 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxpap:0010

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